International Journal of Emerging Trends & Technology in Computer Science (IJETTCS)

Web Site: www.ijettcs.org Email: editor@ijettcs.org, editorijettcs@gmail.com

Volume 9, Issue 5, September - October 2020 ISSN 2278-6856

Process Phase Situated Interactive On-Line

Learning/Instruction Platform: Role-Play Based
Business Operation Management
Te-Jeng Chang1, Pi-Shan Hsu2
1
Fooyin University, Department of Occupational Safety and Hygiene,
151, Jinxue Road, Kaohsiung 83102, Taiwan, R.O.C.
2
Ching Kuo Institute of Management and Health, Department of Senior Citizen Care and Welfare
336, Fu-Hsin Road, Keelung 203301, Taiwan, R.O.C.

Abstract: Traditional learning/instruction of management obvious disparities between traditional learning/instruction

accounting is not accordance with the requirements of actual
business operation and management condition. This research
aimed to develop an innovative instruction tool named as
process phase situated interactive on-line learning/instruction
platform which was developed particularly for effective learning/
instruction of management accounting in order to conform the
requirements of actual operation management under dynamic
multi-dimensional cross-related condition. In addition, an
instruction material named as process phase situated role-play
practice was developed as well which was applied together with
process phase situated interactive on-line learning/instruction
platform. The innovative value of this research solves the
disparities between traditional learning/ instruction of
management accounting and the requirements of actual
business operation and management:
• Operation management situation simulation under dynamic
multi-dimensional cross-related business condition
• Process phase situation simulation of continuous optimization
of management accounting
• User-friendly human-machine interface for manipulative
setting of multiple situations autonomously
• Learning/instruction/application-in-one on-line platform
• Automatic data streaming and calculation
• User-friendly human-machine interface for visional express
feedback and interpretation
• Instant messaging interactive communication platform
between instructor and learners
Keywords: Management Accounting, Process Phase,
Situated Role-Play, On-Line Learning/Instruction, Instant
messaging about four key words separated by commas
1. INTRODUCTION
The actual business operation and management situation is
dynamic process phase multi-dimensional cross-related.
The situation of actual management accounting is as same
as the actual business operation and management with
complex multi-dimensional cross-related factors which
affect each other. But traditional learning/instruction of
management accounting is running by theory lectures and
case study under particular individual operation condition
and certain time spot instead of process phase and dynamic
changes, which is not in line with the requirements of
actual business operation and management. Consequently,
Volume 9, Issue 5, September - October 2020
of management accounting and the requirements of actual
business operation and management have been taken place,
which affects employment performance significantly. The
major disparities are listed as followings:
 Lack of operation management situation simulation
under dynamic multi-dimensional cross-related
condition
 Lack of process phase situation simulation of
continuous optimization of management accounting
 Lack of user-friendly human-machine interface for
manipulative setting of multiple situations auto-
nomously
 Lack of situated practical practices of management
accounting for business operation and management
problem solving
 Lack of the function of automatic data streaming and
calculation
 Lack of user-friendly human-machine interface for
visional express feedback and interpretation
 Lack of instant messaging interactive communication
platform between instructor and learners
Therefore, this research aimed to develop an innovative
instruction tool named as process phase situated interactive
on-line learning/instruction platform (to be abbreviated as
PPSI on-line learning/instruction platform) which was
developed particularly for effective learning/ instruction of
management accounting in order to conform the
requirements of actual operation management under
dynamic multi-dimensional cross-related condition. In
addition, an instruction material named as process phase
situated role-play practice was developed as well which
was applied together with PPSI on-line learning/instruction
platform. The architecture and mechanism of the
information system of PPSI on-line learning/instruction
platform was designed to solve the following issues:
 How to design and construct operation management
situation simulation under dynamic multi-dimensional
cross-related condition?
 How to design and construct process phase situation
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 International Journal of Emerging Trends & Technology in Computer Science (IJETTCS)
Web Site: www.ijettcs.org Email: editor@ijettcs.org, editorijettcs@gmail.com
Volume 9, Issue 5, September - October 2020
simulation of continuous optimization of management
accounting?
 How to design and construct a user-friendly human-
machine interface for manipulative setting of multiple
situations autonomously?
 How to design and construct situated practical practices
of management accounting for business operation and
management problem solving?
 How to design and construct the function of automatic
data streaming and calculation?
 How to design and construct a user-friendly human-
machine interface for visional express feedback and
interpretation?
 How to design and construct a Learning/instruction/
application-in-one on-line platform?
 How to design and construct an instant messaging
interactive communication platform between instructor
and learners?
The core concept of PPSI on-line learning/instruction
platform together with the instruction material of process
phase situated role-play practice is to integrate the theories
of situated learning, role-play instruction and interactive
learning/instruction into the construction of dynamic
process phase situation and multi-dimensional
cross-related situated practice in order to simulate
actual business operation and management
situation.
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including figures and tables. In addition, designate one
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the corresponding author only.
2. THEORY
2.1 Situated learning
Situated learning theory notes that learners merge
themselves into practical situation and utilize knowledge
and skill in problem solving in order to generate learning
performance and effective applications [1] [2]. Therefore,
the effective learning is only taken place while learners
conduct practical practices under meaningful situation [3]
[4]. Lave and Wenger [5] noted that shared practice and
member of community of practice developed social
interaction between students and experts under practical
situation which generate effective knowledge acquisition
through collaborative social interaction process [3].
2.2 Role-play instruction
The educational function of role-play instruction involved
following five perspectives: 1. Allow students to express
actual perception and receive value clarification under no
constrain; 2. Assist students to handle unpredictable
condition in flexible ways; 3. Help students consider the
social responsibility of each other and understand
Volume 9, Issue 5, September - October 2020
ISSN 2278-6856
complicate interpersonal problems through role-play; 4.
Role-play under no-pressure simulated situation tolerates
mistake or failure without fear and encourages students
experience failure without losing learning interest; 5.
Instructor facilitates students through scaffolding learning
which results in better learning effect by inspiring students’
learning motivation and interest [3] [6] [7].
2.3 The application of situated learning in on-line
learning/instruction of management accounting
Compared with traditional learning, situated learning was
more effective in inspiring students’ learning motivation.
Even the learning motivation of students participated in
peer competition was not improved significantly.
Eventually peer competition promoted situated learning [8].
Students were able to prepare well practically once market
economy context and problem solving skill were merged
into the instruction of management accounting [9]. The
management accounting for actual business operation and
management is under dynamic and changeable situation;
however, most of instruction and curriculum of
management accounting was designed as a static model.
Therefore, the instruction design of management
accounting and the corresponding on-line learning tool as
well had to reflect the dynamic changeable situation of
actual management accounting; furthermore, embedded
into curriculum design and on-line learning/ instruction
[10].
2.4 Interaction design for on-line learning/instruc-
tion of management accounting
Students were able to acquire in-depth and meaningful
learning once on-line learning contained the following
interactive learning/instruction in terms of instructor to
instructor, instructor to student, student to student, student
to instruction material, instructor to instruction material and
instruction material to instruction material [11].
Constructing proper information system architecture of on-
line learning/instruction is essential in order to apply on-
line learning/instruction on theory lectures of mathematic
calculation related courses and knowledge acquisition was
able to be achieved [12]. It was required to introduce
information system technology of on-line learning,
particularly generated the interaction for instructor to
instructor and student to instruction material, for the
instruction of management accounting which involved the
instruction material of mathematic calculation such as
financial statements in order to construct the bridge for
students to link with actual employment needs [13] [14].
The interaction between students and instructor or peers
through the discussion board of on-line learning was able to
construct better learning environment of effective
participation, which promote students’ meaningful
participation of learning and instruction activities [15]. A
user-friendly on-line game which reflected business
management accounting effectively was applied for the
interaction between students and instruction materials,
which encouraged students’ proactive learning and resulted
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 International Journal of Emerging Trends & Technology in Computer Science (IJETTCS)
Web Site: www.ijettcs.org Email: editor@ijettcs.org, editorijettcs@gmail.com
Volume 9, Issue 5, September - October 2020
in both instruction and learning quality enhancement [16].
Instant message software tool operated together with on-
line learning was able to construct effective interaction
between instructor and students [17].
2.5 The knowledge acquisition of instruction/
learning community was constructed by the
information system architecture design of on-line
learning
The information system architecture of on-line learning was
designed to facilitate the identification and organization of
multi-dimensional knowledge affiliation. Complete
knowledge acquisition was able to be achieved by situated
practices of multi-dimensional knowledge affiliation in on-
line learning consequently [11] [18]. The information
system architecture of on-line learning was designed to
compromise instruction communities and learning
communities, which facilitated the development of
instruction/learning and practical practice communities.
And it was essential factor of successful social knowledge
construction [11].
3. METHOD
An innovative instruction tool named as PPSI on-line
learning/instruction platform together with the instruction
material of process phase situated role-play practice which
was operated on PPSI on-line learning/instruction platform
was developed in this research:
3.1 The development of PPSI on-line learning/
instruction platform
The platform was developed to conform following
innovative value of unique functions which were designed
to solve existing disparities between traditional learning/
instruction of management accounting and the requirements
of actual business operation and management:
 Operation management situation simulation under
dynamic multi-dimensional cross-related condition
 Process phase situation simulation of continuous
optimization of management accounting
 User-friendly human-machine interface for manipula-
tive setting of multiple situations autonomously
 Learning/instruction/application-in-one on-line platform
 Automatic data streaming and calculation
 User-friendly human-machine interface for visional
express feedback and interpretation
 Instant messaging interactive communication platform
between instructor and learners
3.2 The instruction material development of process
phase situated role-play practice
 In this research multiple situated role-play practices
were designed as problem solving tasks to have learners
merged into respective business operation and
management situation which was simulated by PPSI on-
line learning/instruction platform and then learners
accomplished problem solving tasks through continuous
Volume 9, Issue 5, September - October 2020
ISSN 2278-6856
optimization of management accounting by independent
individual or community.
 The instructor played as a scaffolding facilitator to
communicate with learners and/or learners
communicated with each other in their learning
community in the problem solving process through
instant messaging interactive communication of PPSI
on-line learning/instruction platform, which resulted in
situated role-play practices.
 The instruction material drove learners to utilize
corresponding knowledge to conduct operation and
management problem solving in situated role-play
practices in order to accomplish problem solving
through learning-by-doing activities.
3.3 Design and construction of process phase
situation
This research designed and constructed required process
phase situation through PPSI on-line learning/instruction
platform together with the instruction material of process
phase situated role-play practice, which facilitated learners
conduct situated role-play practices in order to accomplish
situated management accounting practices that simulated
actual business operation and management problem
solving:
 Operation management situation simulation under
dynamic multi-dimensional cross-related condition
 Process phase situation simulation of continuous
optimization of management accounting
4 RESULT
4.1 The construction of PPSI on-line learning/
instruction platform and corresponding process
phase situation
Management accounting of star-up venture was taken as a
baseline in this research. PPSI on-line learning/ instruction
platform was developed as financial statements format
under MS Excel base. Three statements were involved in
terms of venture portfolio fund allocation statement, profit
and loss statement and cash flow statement. Considering
actual needs and limitation of instruction/learning, the
followings conditions were leave out in terms of stock,
payment term, non-operating investment and revenue,
follow-up capital asset investment. The construction of
major functions of PPSI on-line learning/ instruction
platform and corresponding process phase situation were
shown as followings:
4.1.1 User-friendly human-machine interface for
manipulative setting of multiple situations
autonomously
 Instructor was able to set up specific business
operation and management problem situation by
autonomously manipulating respective parameter
setting of three financial statements applied in PPSI
on-line learning/ instruction platform.
 Learners were able to conduct business operation
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 International Journal of Emerging Trends & Technology in Computer Science (IJETTCS)
Web Site: www.ijettcs.org Email: editor@ijettcs.org, editorijettcs@gmail.com
Volume 9, Issue 5, September - October 2020
and management problem solving by autonomously
modifying respective setting of three statements
through identifying root causes from three
statements and corresponding data.
4.1.2 Automatic data streaming and calculation
between multiple financial statements
 Multi-dimensional cross-related influence of
business operation and management situation was
simulated by automatic data streaming and
calculation between multiple financial statements of
PPSI on-line learning/ instruction platform.
 Automatic data streaming and calculation between
multiple financial statements reduced learners’
recognition load by eliminating manual data
affiliation and calculation.
4.1.3 User-friendly human-machine interface for
visional express feedback and interpretation
 User-friendly human-machine interface of PPSI on-
line learning/ instruction platform provided visional
express feedback in the form of both financial
statements and statistic diagrams, which enhanced
the effectiveness of data interpretation and problem
identification in order to promote problem solving
performance.
4.1.4 Instant messaging interactive communication
 LINE instant messaging was utilized together with
PPSI on-line learning/ instruction platform in order
to realize the real-time communication between
learners or between instructor and learners, which
enhanced knowledge affiliation and application.
 Learning community, developed through utilizing
LINE instant messaging communication, constructed
systematic knowledge applied in operation and
management problem solving.
4.1.5 Learning/instruction/application-in-one on-line
platform
 All functions mentioned above together with process
phase situation construction facilitated instructor to
conduct management accounting instruction of
business operation and management problems
through utilizing PPSI on-line learning/ instruction
platform to simulate dynamic multi-dimensional
cross-related business operation and management
situation. Learners learned how to apply knowledge
in situated practices of business operation and
management problem solving on PPSI on-line
learning/instruction platform. Learning/instruction/
application-in-one on-line platform was constructed
consequently.
4.2 The instruction material development of Process
phase situated role-play practices
Operation and management problems, designed as problem
solving tasks which simulated actual business operation and
Volume 9, Issue 5, September - October 2020
ISSN 2278-6856
management situation, were developed as process phase
situated role-play practices for learners in this research. The
corresponding financial statements of management
accounting, simulated the characteristics of financial
statements under the situation of problem solving tasks,
were designed by the instructor and set in PPSI on-line
learning/ instruction platform. Then learners applied
knowledge in problem solving tasks and conducted
interpretation and optimization according to real-time
visional express feedback of PPSI on-line learning/
instruction platform. The problem solving tasks developed
as instruction material in this research were listed as
followings:
 Over equipment investment of initial venture founding
results in shortage of working capital
 Over store construction investment of initial venture
founding results in shortage of working capital
 Over variable cost results in low gross profit rate
 Over fixed cost results in low net profit rate
 Insufficient cash flow
ACKNOWLEDGEMENT
This research project is supported by Ministry of Science
and Technology (MOST), Taiwan. The project code is:
MOST 109-2410-H-242-001. Appreciate MOST support
which facilitates project development and execution of
online learning/instruction platform with innovative
contribution to the education of management accounting.
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 International Journal of Emerging Trends & Technology in Computer Science (IJETTCS)
Web Site: www.ijettcs.org Email: editor@ijettcs.org, editorijettcs@gmail.com
Volume 9, Issue 5, September - October 2020 ISSN 2278-6856

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AUTHOR
Te-Jeng Chang was born in Taiwan in
1963. He received Ph.D. degree from
National Taiwan Normal University
and major in on-line education in 2010.
The major researches include on-line
learning, learning diagnosis, and
business management. He serves as the Assistant Professor
at the Department of Occupational Safety and Hygiene of
Fooyin University in Kaohsiung, Taiwan. He has served in
Fooyin University since 2017. In addition, he had served as
top management team member of several world-wide
operation enterprises for more than 15 years.
Dr. Chang had participated several national research
projects supported by Ministry of Science & Technology in
past decades. And he is also the reviewers of several
international journals.

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